K89194 K8 Ruling Active

The tariff classification of a candleholder set from China.

Issued September 21, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The submitted sample is a candleholder set that consists of a non-transparent white-colored round-shaped glass candleholder with a votive-like candle. The candleholder measures approximately 3 ½ inches in height with an open-top diameter of 2 inches, an interior depth of 2 ¾ inches, and an interior-base diameter of 1 ¼ inches. The candle measures about 2 inches long by 1 ½ inches in diameter. It is stated that this candleholder set at the time of importation will be put up in a manner suitable for sale directly to users without repacking. It is noted that the essential character of the set is imparted by the candleholder.

CBP rationale

The applicable subheading for this candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other.

Full text

NY K89194 September 21, 2004 CLA-2-94:RR:NC:1:108 K89194 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Kathy Seamands Compass Sourcing GM, Asia No. 217 Yueyang Road, Ste. 304 Shanghai, China 200031 RE: The tariff classification of a candleholder set from China. Dear Ms. Seamands: In your letter dated August 27, 2004, on behalf of Glassybaby LLC, you requested a tariff classification ruling. The submitted sample is a candleholder set that consists of a non-transparent white-colored round-shaped glass candleholder with a votive-like candle. The candleholder measures approximately 3 ½ inches in height with an open-top diameter of 2 inches, an interior depth of 2 ¾ inches, and an interior-base diameter of 1 ¼ inches. The candle measures about 2 inches long by 1 ½ inches in diameter. It is stated that this candleholder set at the time of importation will be put up in a manner suitable for sale directly to users without repacking. It is noted that the essential character of the set is imparted by the candleholder. The applicable subheading for this candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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